【作者】 田国双；

【导师】 刘国成；

【作者基本信息】 东北林业大学 ， 林业经济管理， 2006， 博士

【摘要】 森工企业资本运营，就是在社会主义市场经济条件下，以林业发展战略为指导，以实现资本保值增值为目的，以价值经营为特征，通过对森工企业生产要素的流动、重组和资本结构的优化配置，对森工企业的全部资本进行综合运营，从而提高资本运营效率和效益的经济行为和经营活动。 资本运营作为现代企业一种以资本增值为目标的经营管理方式，既是社会主义市场经济发展的需要，也是现代企业经营发展的必然趋势，同时更是企业持续稳定发展、取得最大经济效益的有效途径。带有浓重计划经济管理痕迹的国有森工企业，面对从计划经济体制向市场经济体制的转变，只有实施资本运营，才能实现真正意义上的价值管理，实现林业的可持续发展。由于森工企业资本运营是一项涉及森工企业全部领域，触及森工企业经营思想、经营管理体制、运行机制、经济政策、管理手段、经营措施和经营形式的全方位深层次的改革。因此根据森林资源的特点，对森工企业的资本运营规律进行科学的总结，运用资本运营优化配置资源的功能，进一步明确产权关系，推动森工企业建立适应市场经济要求，产权清晰、权责明确、政企分开、管理科学的现代企业制度具有非常重要的理论意义和实践价值。 本文围绕国有森工企业资本运营这一中心问题，分别从国有森工企业资本运营理论基础、国有森工企业资本运营体制环境、国有森工企业资本运营策略选择、国有森工企业资本运营支持系统及绩效评价指标体系设计等方面进行了多角度多层次的深入研究，从整体上构建了国有森工企业资本运营的框架体系。这是本文的主要工作和创新点。 本文通过回顾国有森工企业资本运营历程，在借鉴国外国有林资本运营经验的基础上，通过分析国有森工企业在资本运营观念、运营的主体、客体及市场机制等方面存在的主要矛盾和问题，提出了建立包括培育合格的森工企业资本运营主体、筹资、投资和产权交易为主要内容的森工企业资本运营体制。 本文对生态林资本运营、商品林资本运营和林产工业资本运营的特点进行了深入、全面的分析，研究制定了森工企业生态林资本运营、商品林资本运营和林产工业资本运营的策略。 本文设计了适应森林资源特点的、适应森工企业实际需要的森工企业资本运营的风险防范体系、激励约束机制，构建了森工企业资本运营的支持系统。 本文在现行国有资本绩效评价指标体系的基础上，根据森工企业资本运营绩效评价的特点，增加了生态效益和社会效益评价考核指标，确立了价值量指标、实物量指标和管理指标三个基本层次，分别公益林业和商品林业设定指标分值权重，突破了以往仅仅依靠企业年度会计决算的财务报告资料进行评价考核的传统做法，构建了森工企业资本运营绩效评价指标体系，实现了国有资本绩效评价指标体系的创新。 本文采用定性分析与定量分析相结合、理论研究与实证分析相结合、比较分析等方法，对国有森工企业的资本运营问题进行全面系统的研究，从分析问题的角度、研究的体系、范围上比现有的林业资本运营研究更为全面深入而且与实践结合更为密切，可以说是对林业经济理论研究的丰富。本文提出的一些观点，可为国有森工企业的改革提供更多还原

【Abstract】 Capital management of forestry industry is a comprehensive capital management, under the business development strategy in the communism market economy. The aim of forestry industry capital operation is to protect and increase the capital; its nature is a value management via allocating and utilizing the forestry production factors. It focuses on the increasing the efficiency of capital management.Capital management is one operation method of modern enterprises. Its aim is to increase the capital value. It matches the demand of communism economy development and complies with the trend of modern business development. It can help the business to achieve stable development and maximum profits. The forestry businesses have the characteristics of planned economy. In the market economy, these businesses must implement the capital management to achieve the value addition and sustainable development. As the capital management is related with all the aspects of businesses, such as business strategy, culture, operation system, policies, and management practices, to summarize the rules of capital management in forestry industry, to clarify the ownership, to optimize the resources allocation, to facilitate the forestry businesses to comply with the requirements of market economy will have significant contributions to theory building and management practice.This article will focus on the capital management in forestry industry, and will conduct researches on the theories of stated-owned forestry business capital operation, capital operation environments, strategy development, supporting system development and performance appraisal system design. This study will build an integrated framework for state-owned forestry business capital management. This will be major contribution and innovation of this article.This article will review the development of capital management in state-owned forestry industry; will analyze the issues in the state-owned forestry business management values, operation entities, customers, and marketing. A capital management system which will be helpful to develop healthy operation entities, and facilitate capital rising, investment, and trading will be developed.This article will conduct researches on ecological capital management, commercial capital management and forestry industry capital management. A strategy which focuses on forestry ecological capital management, commercial capital management and forestry industry capital management will be developed.The design of this research considered the nature of forest recourses. It designed a risk management system, motivation system that matches the practical requirements of forestry industry. It developed a supporting system for capital management.This article is built on the current state-owned forestry business performance appraisal system. It took into account the natures of forestry capital management, and added the ecologic and social performance valuation. It has three levels: value measurements, item measurements,更多还原